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Accounting, love and justice

John Francis McKernan (Department of Accounting and Finance, University of Glasgow, Glasgow, UK)
Katarzyna Kosmala MacLullich (School of Management and Languages, Heriot‐Watt University, Edinburgh, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 July 2004

Abstract

This paper analyses what is seen as a crisis of authority in financial reporting. It considers the view that an element of authority may be restored to accounting through communicative reason. The paper argues that the justice‐oriented rationality of traditional, Habermasian, communicative ethics is incapable of providing a solid foundation for the re‐authorisation of financial reporting. The paper argues that a more adequate foundation might be found in an enlarged communicative ethics that allows space to the other of justice‐oriented reason. The inspiration for the enlargement is found in Ricoeur's analysis of narrative, his exploration of its role in the figuration of identity, and in his biblical hermeneutics which reveals the necessity of an active dialectic of love and justice.

Keywords

Citation

McKernan, J.F. and Kosmala MacLullich, K. (2004), "Accounting, love and justice", Accounting, Auditing & Accountability Journal, Vol. 17 No. 3, pp. 327-360. https://doi.org/10.1108/09513570410545777

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited